NATIONAL BUREAU OF ECONOMIC RESEARCH
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International Aspects Of Dividend Relief

Charles E. McLure, Jr.

NBER Working Paper No. 317 (Also Reprint No. r0075)
Issued in February 1979
NBER Program(s):International Trade and Investment Program, Public Economics Program, International Finance and Macroeconomics Program

This article examines international aspects of the provision of relief from the double taxation of dividends that now occurs under the "classical" American system of taxing corporate income to both corporations and shareholders. It reviews recent American debate over integration and dividend relief, the systems of dividend relief now being used in Europe, and commonly accepted standards for judging international tax policy. These standards are employed in the appraisal of existing arrangements in Europe, possible alternative systems for international taxation in a world of dividend relief, and, using the European-American situation as an example, relations between countries with dividend relief and those with classical systems.

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Document Object Identifier (DOI): 10.3386/w0317

Published: McLure, Jr., Charles E. "International Aspects of Dividend Relief." The Journal of Corporate Taxation, Vol. 7, No. 2, (Summer 1980), pp. 137-162.

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